Page:United States Statutes at Large Volume 49 Part 1.djvu/2183

 Liquor Tax Administration Act-· Contd.
 * FiIling casks, ctc., at distilleries ______ _

GaugiJ;lg, stamping, and branding spirits re:mo\'Cd from warehouse _______ _ Gauger (~mplo'ying distiller to discharge d\llties, etc.; penalty ____________ _ Distilh~r's bond; form, amount,\etc ___ _ Distillery erected prior to ,J uly 20, i1868 _______________________ _ DistIllery sold at judicial, etc., sale ~n fa.vor of United States _____ _ Survey! requirements, waiver oL _____ _ Dist+lIer's bond___________ : .. ___ ___ _ Rec(riving cisterns _____________ - __ Appro,:'al of bonds -before commencing It' . b. ofl con lIlUlIlg USlDess __________ _ Disapproval, causes; appeaL ______ _ Bottlin!g in bond, req uirements______ _ Bonded period; regauging, loss allow- anbe _________________________ _ Effe(~th·e date of scction __________ _ Removfl of certain spirits from bonded wv:rehouses ___________________ _ Trauisportation in approved contain- Entry 'of spirits for deposit in ware- hopsc; tax; bonds, etc __________ _ Loss ~f spirits other than by accident; (~ollection of tax _____________ _ RecordM to be kept by storekeeper-gauger_ Distiller'e, books, entries to be made__ _ Operatibn of distillery after seizure; bond, etc _____________________ - Tolerances ________________________ - Brewen:, procuring and affixing of I staplps by ____________________ _ Penal:ty for violation _____________ _ Remvals free of tax _____________ _ Stamping; monthly report of sales __ Manl,uncturer's name on container__ Bush less tax; provision rcpealed ___ _ Removl~ls free of tax _______________ _ Carryin"g on business without paying spe1ciul tax, etc.; penalty ________ _ Brewer~i, notice before commencing or cOfJ~tinuing business; information requi red ______________________ _ BondL __________________________ _ EvadIng tax, failure to make true rpports, entries, etc.; penalties__ Remoivnl of taxable malt liquors with- o~t. payment of tax; pcnalty ___ _ Brew(\ry premises, term defined____ _ Bottlinl~ house, use restricted ______ . Bottling products of another brewer; p1malty ____________________ - - Wine, amelioration without supervision, regulations for_____ . ___________ _ Rectifier's premises, requiremcnts; use rcstrictcd; penalty for violation __ INDEX. 00 XCVll Page. 1940 1941 1941 1941 1942 1942 1943 1943 1943 1943 1943 1944 1945 1946 1946 1946 1947 1947 1947 1948 1948 1948 1948 1949 1949 1949 1949 1949 1949 1949 1949 1950 1950 1950 1950 1951 1951 1951 1951 Liquor Tax Administration Act-Coutd. Wines, filtering, purifying, etc. , on bonded premises not deellled recti- ficatioll _______________________ _ Vermouth, manufacture of, from fortified sweet wine on honded prembcs not deemed rectifica- tioll ________________________ _ Still willes, tax on ________________ _ Sparkling wines, liqueurs, etc., tax on, when I'cmm'ed, etc ___________ _ Refund of certain levies on liqueurs, etc___,______________________ _ Remo\'aJ of fermented liquors to indus- trial alcoholplant. _____________ _ Retail liquor dealers, records to be kept; penalty for violatioll ______ _ Special taxes--- When due; time for rendering returns_ Retail dealers in liquors; term de- fined _______________________ _ "Medicinal spirits stamp tax" ___ _ "At large" stamps _____________ _ Wholesale dealers in liquors, tax on; term defined ________________ _ Bonded distiller selling own pro- duction ___________________ _ Retail dealers in malt liquors, tax on; term defined_________________ _ Wholesale dealer in malt liquors, tax on; term defined _____________ _ Brewer sclling own product ill orig- inal stamped barrels________ _ ExemptionE' _____________________ _ Sales at fairs, etc., by persons not regularly engaged as dealers; tax on _________________________ _ Removing or concealing with intent to defraud; penalty_______, _'. __ _ __ _ _ Stamps, redemption of damaged, un- used, etc.; time limit for present- ing claim .. ____________________ _ Brewers' losses, credit for taxes paid; time limit for presenting claim; issue of stamps to cover credit. __ _ Special tax exemptions- Winemakern, certain, selling wines of own production, etc__________ _ Apothecaries; wines, etc., used in medieilles ___________________ _ Manufacturing chemists, etc ______ _ Industrial a1l:0hol, penllanent tanks, etc., on plant premises deemed warehouses ____________________ _ Charity clillies, etc., withdrawal of alcohol tax free for _____________ _ Pucrto Rico and Virgin Islands; provi- sions extended to; advances by, for administrative expenses; de- posit in s('parate trust fund _____ _ Page. 1951 1951 1952 1952 1952 1953 1953 1953 1953 1953 1953 1954 1954 1954 1954 1954 1954 1955 1955 1956 1956 1956 1957 1957 1957 1957 1957
 * ,ml; regulations ______________ _